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allocation of indirect costs) <br /> Maintenance and repair costs 2 CFR §200.452 Allowable with restrictions <br /> Materials and supplies costs,including costs 2 CFR§200.453 Allowable with restrictions <br /> of computing devices <br /> Memberships, subscriptions, and 2 CFR § 200.454 Allowable with restrictions; unallowable for <br /> professional activity costs lobbying organizations <br /> Organization costs 2 CFR§200.455 Unallowable except federal prior approval <br /> Participant support costs 2 CFR§200.456 Allowable with prior approval of the federal <br /> awarding agency <br /> Plant and security costs 2 CFR§200.457 Allowable; capital expenditures are subject to <br /> § 200.439 <br /> Pre-award costs 2 CFR§200.458 Allowable if consistent with other allowabilities <br /> and with prior approval of the federal awarding <br /> agency <br /> Professional services costs 2 CFR§ 200.459 Allowable with restrictions <br /> Proposal costs 2 CFR§200.460 Allowable with restrictions <br /> Publication and printing costs 2 CFR § 200.461 Allowable with restrictions <br /> Rearrangement and reconversion costs 2 CFR§200.462 Allowable(ordinary and normal) <br /> Recruiting costs 2 CFR§200.463 Allowable with restrictions <br /> Relocation costs of employees 2 CFR§200.464 Allowable with restrictions <br /> Rental costs of real property and equipment 2 CFR § 200.465 Allowable with restrictions <br /> Scholarships and student aid costs 2 CFR §200.466 Not specifically addressed <br /> Selling and marketing costs 2 CFR§ 200.467 Unallowable with exceptions <br /> 15 <br />